Decree of the Ministry of Finance No. 313 / 1998 Coll.
Decree of the Ministry of Finance on the exemption of machinery, machinery, apparatus and tools from import duty
Valid
Order
Effective from 31.12.1998
Text versions:
31.12.1998
313
DECLARATION
Ministry of Finance
of 11 December 1998
on the exemption from import duties of machinery, machinery, apparatus and tools
The Ministry of Finance provides, pursuant to § 237 (1) of Act No. 13 / 1993 Coll., Customs Act, as amended by Act No. 113 / 1997 Coll.:
(1) Machinery, machinery, apparatus and apparatus (hereinafter referred to as "machinery and equipment") for the manufacture of goods falling within Chapters 84 and 85 of the Customs Tariff shall be exempt from import duties when released for free circulation under the following conditions:
(a) the total customs value of the machinery and equipment imported under one investment project and for the purpose of its implementation is more than CZK 10 000 000,
(b) machines and equipment form or form part of a production technological unit, and machinery and equipment of comparable technical and price parameters are not currently produced in the country;
(c) machinery and equipment shall be designed for release for free circulation no later than 1 year after the date of manufacture;
(d) for a period of 4 years from the date of their release for free circulation, the machinery and equipment shall be owned by a person carrying out a specific investment project who, at the same time, is in the position of declarant and consignee when the goods are released for free circulation;
(e) machinery and equipment shall be used in production only by the person referred to in (d) for a period of 4 years from the date of release for free circulation.
(2) For the purposes of this decree, machinery and equipment of comparable technical and price parameters which are not currently produced in the Czech Republic are also considered to be machines and equipment whose delivery time in the Czech Republic at the time of the order is significantly longer than the delivery time when they are imported from abroad.
(1) The fact that machinery and equipment of comparable technical and price parameters are not currently produced in the country is demonstrated by the declarant by submitting documentary evidence or otherwise. This fact can also be certified by an honest declaration.
(2) Compliance with the conditions laid down in Section 1 (1) (c) is demonstrated by the declarant by the presentation of a guarantee or delivery note, a production certificate, a technical certificate or other appropriate document showing the date of manufacture of the goods.
This decree shall take effect on the day of its publication.
Minister:
Mgr. Svoboda v. r.
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Regulation Information
| Citation | Decree of the Ministry of Finance No. 313 / 1998 Coll., on the Liberation of Machinery, Machinery, Instruments and Instruments from Import Duty |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 31.12.1998 |
|---|---|
| Effective from | 31.12.1998 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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